2021 Form 8453-S (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8453s.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2021 federal income tax return. b I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund. c I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the corporation’s federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment.

If the corporation is filing a balance due return, I understand that if the IRS doesn’t receive full and timely payment of its tax liability, the corporation will remain liable for the tax liability and all applicable interest and penalties.

Under penalties of perjury, I declare that I’m an officer of the above corporation and that the information I’ve given my electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and the amounts in Part I above agree with the amounts on the corresponding lines of the corporation’s 2021 federal income tax return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the corporation’s return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending my ERO, transmitter, and/or ISP an acknowledgement of receipt of transmission and an indication of whether or not the corporation’s return is accepted and, if rejected, the reason(s) for the rejection. If the processing of the corporation’s return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund was sent.

Sign Here

Signature of officer Date Title

Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

Signature of officer Date

I declare that I’ve reviewed the above corporation’s return and that the entries on Form 8453-S are complete and correct to the best of my knowledge. If I’m only a collector, I’m not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The corporate officer will have signed this form before I submit the return. I’ll give the officer a copy of all forms and information to be filed with the IRS, and I’ve followed all other requirements in Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. If I’m also the Paid Preparer, under penalties of perjury I declare that I’ve examined the above corporation’s return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based on all information of which I’ve any knowledge.

Under penalties of perjury, I declare that I’ve examined the above corporation’s return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This declaration is based on all information of which I’ve any knowledge.

Form 8453-S (2021) Page 2

General Instructions

Future Developments

For the latest information about developments related to Form 8453-S and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8453S .

Purpose of Form

Use Form 8453-S to:

Authenticate an electronic Form 1120-S, U.S. Income Tax Return for an S Corporation;
Authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter;
Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you’re filing online (not using an ERO); and
Provide the corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.

Instead of filing Form 8453-S, a

ERO can sign the return using

details, see Form 8879-S, IRS e-file Signature Authorization for Form 1120-S.

Who Must File

If you’re filing a 2021 Form 1120-S through an ISP and/or transmitter and you’re not using an ERO, you must file Form 8453-S with your electronically filed return. An ERO can use either Form 8453-S or Form 8879-S to obtain authorization to file the corporation’s Form 1120-S.

When and Where To File

File Form 8453-S with the corporation’s electronically filed income tax return. Use a scanner to create a Portable Document Format (PDF) file of the completed form. Your tax preparation software will allow you to transmit this PDF file with the return.

Specific Instructions

Name. Print or type the corporation’s name in the space provided.

Employer identification number (EIN). Enter the corporation’s EIN in the space provided.

Part II—Declaration of Officer

Note: The corporate officer must check all applicable boxes on line 6.

If the corporation has tax due and the officer didn’t check box 6c, the corporation must deposit the payment no later than the 15th day of the 3rd month after the end of its tax year. For more information on depositing taxes, see the Instructions for Form 1120-S.

Use of PTIN

Paid preparers. Anyone who’s paid to prepare the corporation’s return must enter their PTIN in Part III. For information on applying for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, or visit www.irs.gov/PTIN.

EROs who aren’t paid preparers. Only EROs who aren’t also the paid preparer of the return have the option to enter their PTIN or their social security number in the “ERO’s Use Only” section of Part III. For information on applying for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, or visit www.irs.gov/PTIN.

Refunds

The IRS generally issues a refund within 3 weeks after accepting the return. However, some refunds may be delayed because of compliance reviews to ensure that returns are accurate.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you’re complying with these laws and to allow us to figure and collect the right amount of tax. Internal Revenue Code section 6109 requires EROs to provide their identifying numbers on the return.

You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return.

Comments. You can send us comments from www.irs.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to this office.

If the officer checks box 6c, the officer must ensure that the following information relating to the financial institution account is provided in the tax preparation software.

Routing number.
Account number.
Type of account (checking or savings).
Debit amount.
Debit date (date the corporation wants the debit to occur).

An electronically transmitted return won’t be considered complete, and therefore filed, unless either:

Form 8453-S is signed by a corporate officer, scanned into a PDF file, and transmitted with the return; or
The return is filed through an ERO and Form 8879-S is used to select a PIN that’s used to electronically sign the return.

The officer’s signature allows the IRS to disclose to the ERO, transmitter, and/or ISP:

An acknowledgement that the IRS has accepted the corporation’s electronically filed return, and
The reason(s) for any delay in processing the return or refund.

The declaration of officer must be signed and dated by:

The president, vice president, treasurer, assistant treasurer, chief accounting officer; or
Any other corporate officer (such as tax officer) authorized to sign the corporation’s income tax return.

If the ERO makes changes to the electronic return after Form 8453-S has been signed by the officer, whether it was before it was transmitted or if the return was rejected after transmission, the ERO must have the officer complete and sign a corrected Form 8453-S if either:

The total income (loss) on Form 1120-S, line 6, differs from the amount on the electronic return by more than $150; or
The ordinary business income (loss) on Form 1120-S, line 21, differs from the amount on the electronic return by more than $100.

Part III—Declaration of Electronic Return Originator (ERO) and Paid Preparer

Note: If the return is filed online through an ISP and/or transmitter (not using an ERO), don’t complete Part III.

If the corporation’s return is filed through an ERO, the IRS requires the ERO’s signature. A paid preparer, if any, must sign Form 8453-S in the space for Paid Preparer Use Only. But if the paid preparer is also the ERO, don’t complete the paid preparer section. Instead, check the box labeled “Check if also paid preparer.”